香港經(jīng)濟(jì)轉(zhuǎn)型與稅收改革研究.pdf

1、華僑大學(xué)碩士學(xué)位論文香港經(jīng)濟(jì)轉(zhuǎn)型與稅收改革研究姓名：林拾根申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：企業(yè)管理指導(dǎo)教師：金式容20041219ThefinancialdeficitbudgetofHongKongin1999wasashi【ghastensbillions1heGovornmentconsideredthatthefirstprioritywasto80lyetilefinaneialdeficitoi‘elseiteouklhindert

2、herecovoryofeconomVTheGovernmentalsowarnedthecilizensnlattheysll(uldsharetheresponsibilityofreducingthedefieftandllcnccthelaxincreasebecameunavoidableTheGovernmentconsideredtheurgencyoftheinnovationofthetaxationsystemand

3、tilenecessityofchargingCOnsume“l(fā)ax111eeconomyofHongKongWaSunderadownturnperiodandcouldbefurtherdamagediftheGovemmentchargedconsumertaxwithoutsutlieientconsultatiunandjustification1heseriousconsequencecouldbetheextromedis

4、satisfactionoftheresklentsandthematterofeconomyCOuldbecomepolitiealized11hecause()lthefinancialdeficitinHougKongoriginatedfromtheinternaleVel‘expenditureoftheGovandtheoverreliabilityontheoccasionalincomeofsellinglandWhen

5、theHongKongGovconsideredtaxincrease，itshouldfirstconsiderhowtobroadenthevarietyoftaxandadoptthesimpleandpracticablewayfortaxincreaseTilecomplementarytaxofthecorporationinHongKongwasbasedontileplaceoforiginwheretheprofits

6、weregeneratedItwassuggestedthatthetaxshouklbccllargedduringtilecourseofaeommereiaItransactionwllichwouldVarvtheitemsoftaxationWhiIsttheGovshouldimplementthetaxationofuserresponsiblepoli03，astochargetheenvironmentaltaxofu

7、singplasticbagWlliletheGuycouldincreasetherevenueoftaxtheconceptofenvirormlentalprotectioncouldalsobcptomotedWhiletheGovendeavoredteducetileexpenditureitcouldconsidc_l’pdvatizingthepuhliccorporationandservicesandplacedth

8、osecorporationandservicesonthestockmarketTileGovcouldgeneratemoreincomewhiletosavetheexpenditureofnlahllainingthatpartofcivilservicesIlongKongGovermnentshouldnotreplyonthetaxationreformwhichwasnottheeffectiveprescription

9、toreducethefmancialdeficitbutshouldemphasizeOUeconomicdevelopmentIfthestructureofeconomyandindustrycooklbctransformcdsmoothlyandsuccessfully’theproblemofunemploymentcouhlKsolvedTilerevcnucandtaxationcouldbeincreasedfolh)

10、wedlwtherecovcl了‘)ftheeconomyandhencethepubliclmancialdeficitnaturallyeouldbereducedSincotilemanufacturingindustry’IhadbeenmovedtotilemainlandChinafromthe80SlongKongwasUOlongerthecente)’ofmanufacturingindustryI／“HongKon_